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European Union VAT rates and thresholds

16 April 2018

This table summarises the standard rates of VAT in force in each member state on 1 January 2018, as well as other useful information such as their VAT registration, distance selling and Intrastat thresholds.

Overall, there has been very little change over the last year. Standard rates remain the same in all member states, while only six countries have amended their Intrastat thresholds.

The only emerging trend currently is for member states to increase their VAT registration thresholds. This data normally remains static across the EU but this year four countries, Romania, Croatia, Malta and Estonia, have made notable upward revisions (while Latvia has bucked this trend by reducing its VAT registration threshold from €50,000 to €40,000). These thresholds are currently of no benefit to inward investors as most member states currently apply nil registration limits to non-resident businesses. While the EU’s VAT Action Plan includes a proposal to apply the national registration thresholds to both local and foreign businesses in future, an EU wide turnover limit of €100,000 is expected to apply to restrict this benefit to small traders.

Meanwhile, the current position of Brexit negotiations between the UK and EU suggests that the UK will remain inside the single market and customs union for a transitionary period after it leaves the EU in March 2019. Precise details of this, including the UK’s continuing involvement in the Intrastat and distance selling regimes, are expected to emerge in the coming months. The UK’s VAT system will continue to operate under EU rules for the time being.

Download the report below.